LOGO KAAT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LOGO KAAT
Largest movements
- Cash -€3,882
down €3,882 (-51.2%), from €7,576 to €3,694
mainly Net result for the year (-€4,984) and Receivables within one year (-€281)
- Tangible fixed assets -€1,383
down €1,383 (-49.2%), from €2,810 to €1,427
- Receivables within one year +€281
up €281 (+28.5%), from €987 to €1,268
- Reserves -€4,984
down €4,984 (-82.8%), from €6,018 to €1,034
- Gross operating margin -€11,065
down €11,065, from €7,930 to -€3,136
- Taxes -€1,605
down €1,605 (-100%), from €1,605 to €0
- Other operating charges +€99
up €99 (+26.9%), from €367 to €465
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,373 | €6,389 | -€4,984 | -43.8% |
| Fixed assets | 21/28 | €2,810 | €1,427 | -€1,383 | -49.2% |
| Tangible fixed assets | 22/27 | €2,810 | €1,427 | -€1,383 | -49.2% |
| Furniture and vehicles | 24 | €2,810 | €1,427 | -€1,383 | -49.2% |
| Current assets | 29/58 | €8,563 | €4,962 | -€3,601 | -42.1% |
| Amounts receivable within one year | 40/41 | €987 | €1,268 | +€281 | +28.5% |
| Other amounts receivable | 41 | €987 | €1,268 | +€281 | +28.5% |
| Cash at bank and in hand | 54/58 | €7,576 | €3,694 | -€3,882 | -51.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €11,373 | €6,389 | -€4,984 | -43.8% |
| Equity | 10/15 | €9,018 | €4,034 | -€4,984 | -55.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,018 | €1,034 | -€4,984 | -82.8% |
| Distributable reserves | 133 | €6,018 | €1,034 | -€4,984 | -82.8% |
| Amounts payable | 17/49 | €2,355 | €2,355 | = | 0.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,355 | €2,355 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,355 | €2,355 | = | 0.0% |
| Taxes | 450/3 | €2,355 | €2,355 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,383 | €1,383 | = | 0.0% |
| Other operating charges | 640/8 | €367 | €465 | +€99 | +26.9% |
| Gross operating margin | 9900 | €7,930 | -€3,136 | -€11,065 | |
| Operating profit (loss) | 9901 | €6,180 | -€4,984 | -€11,164 | |
| Financial income | 75/76B | €30 | €61 | +€31 | +104% |
| Recurring financial income | 75 | €30 | €61 | +€31 | +104% |
| Financial charges | 65/66B | €133 | €61 | -€72 | -54.2% |
| Recurring financial charges | 65 | €133 | €61 | -€72 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €6,077 | -€4,984 | -€11,061 | |
| Income taxes | 67/77 | €1,605 | €0 | -€1,605 | -100% |
| Profit (loss) for the period | 9904 | €4,472 | -€4,984 | -€9,456 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,472 | -€4,984 | -€9,456 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.